WALKER-HILL CO. v. UNITED STATES

No. 9232.

162 F.2d 259 (1947)

WALKER-HILL CO. v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

May 17, 1947.


Attorney(s) appearing for the Case

J. Albert Woll, U. S. Atty., and Raymond T. Lopata, Asst. U. S. Atty., both of Chicago, Ill., Sewall Key, Acting Asst. Atty. Gen., and Benjamin H. Pester and A. F. Prescott, Special Assts. to the Atty. Gen., for appellant.

Albert I. Kegan, Esther Kegan, and Louis G. Melchior, all of Chicago, Ill., for appellee.

Before EVANS and KERNER, Circuit Judges, and BRIGGLE, District Judge.


EVANS, Circuit Judge.

The trial court upheld plaintiff's right to recover $7,495.80 from the Government, on distilled spirits used in 1943, as "drawbacks," because the eggnog product it manufactured was a "food product" and not a "beverage," under Section 3250, Internal Revenue Code, as amended by Section 602(f) of the Revenue Act of 1942. This Section provides:

"Any person using distilled spirits produced in a domestic registered distillery or in industrial...

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